Research Article
Jan 1981
Tax Allocation Formulas by Stepwise Regression
Publication: Transportation Engineering Journal of ASCE
Volume 107, Issue 1
Abstract
A regression analysis model has been developed to derive alternate distribution formulas for statewide fuel tax revenue. The model combines predictor variables such as road mileage, population and vehicle registrations in a way that best fits the current needs of local jurisdictions. An analysis using data for Alabama's 67 counties produced distribution formulas that exhibited a significant improvement over the formula in use at the present time. An examination of statistical tests to assess the adequacy of alternate distribution formulas is also presented.
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Information
Published In
Transportation Engineering Journal of ASCE
Volume 107 • Issue 1 • January 1981
Pages: 37 - 44
Copyright
© 1981 American Society of Civil Engineers.
History
Published in print: Jan 1981
Published online: Feb 5, 2021
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Authors
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Lansford C. Bell, M.ASCE
Assoc. Prof., Dept. of Civ. Engrg., Auburn Univ., Auburn, Ala. 36830.
Russell D. Shelton
Grad. Research Asst., Dept. of Civ. Engrg., Auburn Univ., Auburn, Ala. 36830.
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ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.